Case Law Details
Simon India Ltd. Vs CT and GST Officer (Orissa High Court)
Final GST Audit Report to be issued after considering Assessee’s Reply
The Hon’ble Orissa High Court (“the High Court”), in the case of M/s. Simon India Ltd. v. CT and GST Officer, Cuttack-II Circle, Cuttack and Anr. [W.P.(C) No. 26443 of 2022] ruled that, the final Goods and Services Tax (“GST”) Audit Report shall be issued only after considering the reply filed by the assessee, and thereby allowed the Petitioner, M/s. Simon India Ltd. to file the reply under section 65(4) of the Orissa Goods and Services Tax Act, 2017 (“the OGST Act”) after the department filed the draft and final GST audit report on the same day.
Facts:
M/s. Simon India Ltd. (“the Petitioner”) challenged the draft Audit Report dated June 30, 2022 issued by the Head of Audit Team-1, CT & GST Circle, CU-II, Cuttack and Final Audit Report dated June 30, 2022 submitted under Section 65 (6) of the OGST Act, on the ground that the Petitioner was not granted any opportunity to file its reply in accordance with Rule 101 (4) of OGST Rules, 2017.
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Please explain in detail the last para of the judgment